Form 1099-Patr - Taxable Distributions Received From Cooperatives

Form 1099-Patr - Taxable Distributions Received From Cooperatives - 2013 Page 6

Instructions for Payer

General and specific form instructions are provided

3921, 3922, 5498, 8935, and W-2G Electronically. The IRS

separately. You should use the 2013 General Instructions

does not provide a fill-in form option.

for Certain Information Returns and the 2013 Instructions

Foreign recipient. If the recipient is a nonresident alien,

for Form 1099-PATR to complete Form 1099-PATR. A

you may have to withhold federal income tax and file Form

chart in the general instructions gives a quick guide to

1042-S, Foreign Person’s U.S. Source Income Subject to

which form must be filed to report a particular payment. To

Withholding. See the Instructions for Form 1042-S and

order these instructions and additional forms, go to

Pub. 515, Withholding of Tax on Nonresident Aliens and

or call 1-800-TAX-FORM

Foreign Entities.

(1-800-829-3676).

Need help? If you have questions about reporting on Form

Caution: Because paper forms are scanned during

1099-PATR, call the information reporting customer service

processing, you cannot file Forms 1096, 1097, 1098, 1099,

site toll free at 1-866-455-7438 or 304-263-8700 (not toll

3921, 3922, or 5498 that you print from the IRS website.

free). Persons with a hearing or speech disability with

Due dates. Furnish Copy B of this form to the recipient by

access to TTY/TDD equipment can call 304-579-4827 (not

January 31, 2014.

toll free). The hours of operation are Monday through

Friday from 8:30 a.m. to 4:30 p.m., Eastern time.

File Copy A of this form with the IRS by February 28,

2014. If you file electronically, the due date is March 31,

2014. To file electronically, you must have software that

generates a file according to the specifications in Pub.

1220, Specifications for Filing Forms 1097, 1098, 1099,

Form 1099-Patr - Taxable Distributions Received From Cooperatives - 2013 Page 6